InterpretationS
9SFor the purposes of qualifying condition (c)—
(a)companies are associated if one has control of the other or both are controlled by the same person or [F1persons],
(b)“control” is to be construed in accordance with section 1124 of the Corporation Tax Act 2010 (c.4).
Textual Amendments
F1 Word in Sch. 11 para. 9(a) substituted (1.1.2015) by Revenue Scotland and Tax Powers Act 2014 (asp 16) , s. 260(2) , Sch. 4 para. 9(21)(c) (with ss. 257-259 ); S.S.I. 2014/370 , art. 2 , Sch.
Commencement Information
I1 Sch. 11 para. 9 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2
10SIn this Part of this schedule, “trade” includes any venture in the nature of trade.
Commencement Information
I2 Sch. 11 para. 10 in force at 1.4.2015 by S.S.I. 2015/108 , art. 2